2016 (8) TMI 1259

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....r the Respondent. ORDER This appeal is directed against order-in-original No. 62/ST/COMMR/2016, dated 22nd January, 2016 of Commissioner of Central Excise, Customs & Service Tax, Aurangabad and pertains to non-acceptance of declaration dated 30th December, 2013 filed under [Service Tax] Voluntary Compliance Encouragement Scheme, 2013 and consequent demand of the entire tax held as due for th....

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....t was informed of short-declaration in letter dated 21st January, 2014 calling for challans evidencing tax payment and that the shortfall of Rs. 1,50,067/- was remitted by challan dated 8th January, 2014. The impugned order also notes the demise of the declarant. It appears that the matter was subsequently handled by the legal heirs of the deceased. 4. None appeared for appellant. Though t....

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....nder the scheme. 7. The declarant has paid the full amount that was computed by the adjudicating authority. The second and final instalment pertaining to the original declaration was made by legal heirs of the declarant. Penalty under Section 78 of Finance Act, 1994, like all other penalties in tax statutes, is personal to the alleged offender. It is well-settled that penalties cannot be v....